Exemption extension for cement and steel in tsunami-affected housing extends statutory relief period under Central Excise notification amendment. The notification amends Notification No. 32/2005-Central Excise by substituting the figures, letters and word in paragraph 5 to extend the period during which cement and steel used in construction of houses in specified tsunami-affected areas are exempt from central excise. The amendment is made under sub-section (1) of section 5A of the Central Excise Act, 1944, read with section 91 and section 93 of the Finance (No.2) Act, 2004, and records prior publication and earlier amendment details.